#Section 153C
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1,002 articlesIncome Tax
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Delhi HC Upholds Deletion of Addition Based on Uncorroborated Third-Party Search Material
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Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai
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Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi
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No Bogus LTCG Addition Without Proof of Price Manipulation Linking Assessee: ITAT Raipur
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Section 143(1) Assessment Challenge Upheld as No Interference Warranted Under Section 153C: Delhi HC
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Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune
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Reassessment Under Section 147 Invalid Where Section 153C Applies: ITAT Pune
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Section 153C Assessment Quashed for Invalid Satisfaction & Lack of Incriminating Material: ITAT Delhi
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Section 153C Assessments Quashed for Excluded Block Period & Lack of Incriminating Material: ITAT Delhi
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Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
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Section 69 Addition Cannot Rest Solely on Uncorroborated Loose Sheets: ITAT Hyderabad
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Reassessment Vitiated by Cross-Examination Denial & Section 147 Use Instead of 153C: ITAT Surat
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Section 271DA Penalty Needs Specific Section 269ST Findings: ITAT Delhi
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